2 CUP:

6 tbsp. butter
4 1/2 to 4 3/4 c. powdered sugar, sifted
1/4 c. milk
1 1/2 tsp. vanilla

To frost tops and sides of two 8 or 9 inch layers, top and sides of a 13 x 9 inch cake, or 24 cupcakes.

1 CUP:

3 tbsp. butter
2 1/4 to 2 1/2 c. powdered sugar, sifted
2 tbsp. milk
3/4 tsp. vanilla

To frost the top of a 13 x 9 inch cake, top and sides of one 8 or 9 inch round layer or 8 inch square cake on 12 cupcakes.

In small mixer bowl beat butter until light and fluffy. Gradually add about half of the powdered sugar, beating well. Beat in milk and vanilla. Gradually beat in remaining powdered sugar; beat in additional milk, if necessary to make frosting of spreading consistency.